Depreciation Chart Income Tax

BlockNature of AssetRate ofDepreciation
Block-1Residential building other than hotels and boarding houses5
Block-2Office, factory, godowns or building – not mainly residential purpose10
Block-3Temporary erections such as wooden structures100
Furniture – Any furniture / fittings including electrical fittings10
Plant and Machinery
Block-5Any plant or machinery (not covered by block 6,7,8,9,10,11 or 12)and motors cars (other than those used in a business of runningthem on hire) acquired or put to use on or after April 1, 199015
Block-6Ocean-going ships, vessels ordinary operating on inland watersincluding speed boats20
Block-7Buses, lorries and taxies used in business of running them on hire,machinery used in semi-conductor industry, moulds used in rubberand plastic goods factories30
Block-8Aeroplanes, lifesaving medical equipment40
Block-9Containers made of glass or plastic used as refills, new commercialvehicle which is acquired during Jan 1, 2009 and Sept 30, 2009 and isput to use before Oct 1, 2009 for the purpose of business / profession50
Block-10Computers including computer software. Books (other than annualpublication) owned by a professional.60
Block-11Energy saving devices; renewal energy devices; rollers in flour mills,sugar works and steel industry80
Block-12Air pollution control equipments; water pollution control equipments;solid waste control equipments, recycling and resource recoverysystems; (being annual publications) owned by assesseescarrying on a profession or books (may or may not be annualpublications) carrying on business in running lending libraries100
Block-13Intangible Assets 
Intangible assets (acquired after march 31, 1998) – Know-how,patents, copyrights, trademarks, licences, franchises and any otherbusiness or commercial rights of similar nature25